论企业负债筹资的风险与防范终稿..docVIP

论企业负债筹资的风险与防范 —以我国中小企业公司为例 [摘 要] 我国目前阶段，企业普遍面临资金短缺问题，筹资就成为企业的一个非常重要的财务渠道。负债筹资是现代企业的主要筹资方式之一，也是企业普遍采用的筹资方式。有负债就会有筹资风险，因此，因负债而引起的风险也是每个企业都不能回避的现实问题。借入资金如果不能产生效益，就会导致不能按期还本付息，从而使企业付出更高的经济和社会代价。在市场经济条件下，市场行情的瞬息万变、商业行为的激烈竞争，随时都有可能导致企业决策失误，从而使负债筹资的风险防不胜防。 企业的价值要在未来实现，而未来与一些不可预测的因素相关联。随着企业组织规模的日益扩大和市场竞争的不断加强，中小企业因重大筹资安排不当而被筹资风险葬送的教训层出不穷。这些内容都提醒我们：筹资运作牵涉到企业全局及长远的发展，企业的各项关联活动的失败最终都会诱发筹资风险，从而导致财务危机。显然，加强对负债筹资风险的防患成为风险防范的重要内容。 本文首先从中小企业的筹资现状开始，阐述中小企业筹资的存在的风险类型，详细分析中小企业出资风险存在的内外部原因，最后提出了我国中小企业筹资的防范措施。中小企业进行筹资，就必须面对筹资所带来的风险，要充分认清风险所带来的危机和机遇，时刻把风险放在心里，正确认识风险，提前预防发生地风险，应对风险，掌握风险防范措施，降低风险，利用机遇提高企业的经济效益，增强企业的竞争力。 关键词：负债; 筹资; 风险; 经济; 方式 Analysis and against of risks of raising funds under the condition of liabilities ----To small and medium enterprises in China as an example Abstract At this stage in our country, enterprises generally face funding shortages, funding has become a very important financial channels. Debt financing is one of the main means of financing of modern enterprises, also widely used by the means of financing. Liability will be financing risk, therefore, liabilities, risks are questions that every business cannot escape the reality. Borrowed money if not revenue-generating, it will result in no regular servicing, so that enterprises have higher economic and social costs. Under the condition of market economy, fierce competition in the rapidly changing market, commercial practices, at any time are likely to lead to corporate missteps, so that the risk of debt financing impossible. Enterprise value in the future you want to enable, and associated with a number of unpredictable factors in the future. As corporate organization is growing and increasing market competition, small and medium enterprises financing risk of ruin due to significant improper financing arrangements lessons emerge. These elements remind us: funding operations involving the enterprise global and long term development, failure of the associated activity of the enterprise will eventual